Účetní a daňová problematika správy bytového fondu

Abstract

Bachelor work deals with theme Accounting and tax problematic of housing fund administration. The purpose of my bachelor work is characterize subjects of housing fund administration and explain account and tax aspects of this subjects. Also I´m engaged in comparing advantages and disadvantages of housing found administration subjects, such as housing associations, limited liability flat associations and community proprietor units. Bachelor work is divided to the three parts. In the first part I´m engaged on characteristics of most remarkable subjects of housing fund administration. In the second part I´m engaged on account view to accounts various costs connected with housing fund administration. In the third part I´m engaged on tax view of corporate tax rate, value added tax and also real estate tax.